An Appraisal of Public Expenditure Management at Local Government Level in Katsina State, Nigeria
[1]
Mohammed Ibrahim, Department of Accounting, Gombe State University, Gombe, Nigeria.
[2]
Sagir Lawal, Department of Accounting, Nigeria Police Academy, Wudil-Kano, Nigeria.
This study assessed the level of public expenditure management at the Local Government Level in Katsina State, Nigeria. The population of the study was made up of all the 34 Local Governments in Katsina State. A Stratified Sampling Techniques was used to selects six Local Governments from the population. Two Local Governments were selected each from the three senatorial zones of the State. One hundred and twenty (120) copies of questionnaire were distributed to the respondents, twenty (20) copies of questionnaire for each of the sampled Local Government. The secondary data was obtained from the approved budget of the local governments (2009-2014) and the reports from the office of the Auditor General of the local government, Katsina State. Descriptive statistics, Chi-Square (X2) Test and Paired Samples T-test were used as the techniques for data analysis. It was found out that Local governments in Katsina State do not make effective utilization of financial resources. This means that thay provide little service on the key drivers of economic growth neglecting most important sectors like agriculture, which is the mainstay of Katsina State economy. The paper recommended that the Local Governments in Katsina State should give more priority to agricultural sector which is the mainstay of Katsina State economy. This can aids industrialization as well as the growth and development of the state. Also, the Finance and General Purpose Committee (FGPC) of the Local Governments of Katsina State should device means of controlling expenditures more effectively by enforcing strict adherence to budgets.
Public, Expenditure, Management, Local Government, Nigeria
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